Exhibit 24

POWER OF ATTORNEY

     Each of the undersigned officers and/or directors of Rocky Shoes & Boots, Inc., an Ohio corporation (the “Company”), hereby appoints as his true and lawful attorney-in-fact, Mike Brooks, James E. McDonald, and Curtis A. Loveland, or any of them individually, in his name and on his behalf, and in any and all capacities stated below, to sign and to cause to be filed with the Securities and Exchange Commission the Company’s registration statement on Form S-3 (the “Registration Statement”) and any and all amendments, including post-effective amendments, to the Registration Statement, in connection with or related to the offering contemplated by the Registration Statement and its amendments, if any, hereby granting unto such attorney-in-fact, full power and authority to do and perform in the name and on behalf of the undersigned, in any and all such capacities, every act and thing whatsoever necessary to be done in and about the premises as fully as the undersigned could or might do in person, hereby granting to such attorney-in-fact full power of substitution and revocation, and hereby ratifying all that any such attorney-in-fact or his substitute may do by virtue hereof.

     IN WITNESS WHEREOF, we have executed this Power of Attorney, in counterparts if necessary, effective as of March 28, 2006.

DIRECTORS/OFFICERS:

Signature		Title
/s/ Mike Brooks		Chairman, Chief Executive Officer,
Mike Brooks		and a Director (Principal Executive Officer)
/s/ James E. McDonald		Executive Vice President and Chief Financial Officer
James E. McDonald		(Principal Financial and Accounting Officer)
/s/ Curtis A. Loveland		Secretary and a Director
Curtis A. Loveland
/s/ J. Patrick Campbell		Director
J. Patrick Campbell
/s/ Glenn E. Corlett		Director
Glenn E. Corlett
/s/ Michael L. Finn		Director
Michael L. Finn
/s/ G. Courtney Haning		Director
G. Courtney Haning
/s/ Harley E. Rouda, Jr.		Director
Harley E. Rouda, Jr.
/s/ James L. Stewart		Director
James L. Stewart